ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ › ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠꯀꯤ ꯃꯇꯝ ꯂꯤꯃꯤꯠ
ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠꯀꯤ ꯃꯇꯝ ꯂꯤꯃꯤꯠ, ꯑꯃꯁꯨꯡ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ
ꯌꯥꯝꯅ ꯊꯦꯡꯅ ꯄꯤꯕ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯑꯃꯅ, ꯆꯨꯝꯂꯕꯁꯨ, ꯅꯍꯥꯛꯀꯤ GST ꯍꯟꯊꯍꯜꯂꯣꯏ꯫ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯏꯌꯔ ꯈꯨꯗꯤꯡꯒꯤ ꯑꯔꯣꯏꯕ ꯇꯥꯡ, ꯑꯃꯁꯨꯡ ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯃꯁꯨꯡ ꯗꯦꯕꯤꯠ ꯅꯣꯇꯅ ꯀꯁ꯭ꯇꯃꯔꯒꯤ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯀꯔꯝꯅ ꯍꯣꯡꯍꯅꯕꯒꯦ ꯈꯉꯕꯤꯌꯨ꯫
ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠꯀꯤ ꯃꯇꯝ ꯂꯤꯃꯤꯠ
section 34 ꯒꯤ ꯃꯈꯥꯗ, ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯑꯁꯤ ꯄꯤꯔꯕ ꯊꯥ (ꯅꯠꯔꯒꯥ ꯀ꯭ꯋꯥꯔꯇꯔ) ꯑꯗꯨꯒꯤ ꯔꯤꯇꯔꯟꯗ ꯎꯠꯀꯗꯕꯅꯤ, ꯑꯃꯁꯨꯡ ꯃꯁꯤꯒꯤ ꯃꯃꯥꯡꯗ ꯂꯥꯀꯄ ꯑꯗꯨꯗꯒꯤ ꯊꯦꯡꯂꯣꯏꯗꯕꯅꯤ:
- ꯑꯍꯥꯅꯕ ꯁꯞꯂꯥꯏ ꯇꯧꯈꯤꯕ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯏꯌꯔ ꯂꯣꯏꯔꯕ ꯃꯇꯨꯡꯒꯤ 30 November, ꯅꯠꯔꯒꯥ
- ꯆꯍꯤ ꯑꯗꯨꯒꯤ ꯑꯦꯅꯨꯌꯦꯜ ꯔꯤꯇꯔꯟ ꯐꯥꯏꯜ ꯇꯧꯕ ꯇꯥꯡ꯫
ꯑꯅꯤꯁꯨꯕ ꯀꯟꯗꯤꯁꯟ: ꯁꯦꯜ ꯑꯗꯨꯒꯤ ꯇꯦꯛꯁ ꯑꯇꯣꯞꯄ ꯀꯅꯥꯒꯨꯝꯕ ꯑꯃꯗ ꯄꯨꯊꯣꯛꯇꯔꯕꯗꯈꯛ ꯁꯞꯂꯥꯏꯌꯔꯅ ꯃꯈꯣꯌꯒꯤ ꯇꯦꯛꯁ ꯍꯟꯊꯍꯟꯕ ꯌꯥꯏ꯫ ꯂꯥꯏꯕ ꯋꯥꯍꯩꯗ, ꯀꯁ꯭ꯇꯃꯔꯅ ꯍꯟꯊꯍꯅꯕꯒꯤ ꯀꯥꯟꯅꯕ ꯇꯁꯦꯡꯅ ꯐꯪꯒꯗꯕꯅꯤ꯫
ꯊꯤꯗꯣꯛꯂꯕ ꯈꯨꯗꯝ ꯑꯃ
ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯏꯌꯔ 2026-27 ꯗ, 20 Feb 2027 ꯗ ꯄꯣꯠꯂꯝ ꯌꯣꯟꯈꯤ꯫ ꯀꯁ꯭ꯇꯃꯔꯅ September 2027 ꯗ ꯋꯥꯠꯄ ꯐꯪꯏ꯫
- ꯁꯞꯂꯥꯏ 2026-27 ꯗ ꯑꯣꯏꯈꯤ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯑꯔꯣꯏꯕ ꯇꯥꯡ 30 Nov 2027 (ꯅꯠꯔꯒꯥ 2026-27 ꯒꯤ ꯑꯦꯅꯨꯌꯦꯜ ꯔꯤꯇꯔꯟ ꯐꯥꯏꯜ ꯇꯧꯕ ꯇꯥꯡ, ꯃꯁꯤꯗꯒꯤ ꯃꯃꯥꯡꯗ ꯂꯥꯀꯄꯗꯤ)꯫
- ꯁꯞꯂꯥꯏꯌꯔꯅ 25 Sep 2027 ꯗ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ CN/27-28/011 ꯄꯤꯏ ꯑꯃꯁꯨꯡ September 2027 ꯒꯤ GSTR-1 ꯗ ꯎꯠꯏ꯫
- ꯉꯥꯛꯂꯕꯥ ꯊꯝꯅꯕ, ꯑꯔꯣꯏꯕ ꯍꯞꯇꯥꯒꯤꯗꯃꯛ ꯊꯃꯒꯅꯨ꯫ November ꯗ ꯄꯤꯕ ꯅꯣꯠ ꯑꯃ December ꯗ ꯐꯥꯏꯜ ꯇꯧꯕ ꯔꯤꯇꯔꯟ ꯑꯃꯗ ꯈꯛꯇ ꯆꯪꯕ ꯌꯥꯏ, ꯃꯁꯤ ꯊꯦꯡꯂꯕ ꯑꯣꯏꯕ ꯌꯥꯏ꯫ ꯅꯍꯥꯛꯀꯤ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯅ ꯀꯔꯝꯅ ꯂꯧꯕꯒꯦ ꯍꯪꯕꯤꯌꯨ꯫
ꯃꯇꯝ ꯂꯤꯃꯤꯠ ꯌꯧꯔꯕ ꯃꯇꯨꯡꯗꯁꯨ ꯅꯍꯥꯛꯅ ꯀꯁ꯭ꯇꯃꯔꯗ GST ꯌꯥꯎꯗꯕ ꯀꯃꯔꯁꯤꯌꯜ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯄꯤꯕ ꯌꯥꯏ: ꯃꯁꯤꯅ ꯅꯍꯥꯛꯀꯤ ꯃꯔꯛꯇ ꯑꯦꯀꯥꯎꯟꯠ ꯁꯦꯠꯜ ꯇꯧꯏ, ꯑꯗꯨꯕꯨ ꯅꯍꯥꯛꯀꯤ ꯑꯥꯎꯠꯄꯨꯠ ꯇꯦꯛꯁ ꯍꯟꯊꯗꯦ꯫
ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯑꯃꯁꯨꯡ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ
ꯁꯞꯂꯥꯏꯌꯔꯅ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯄꯤꯅꯕ ꯃꯇꯝ ꯂꯤꯃꯤꯠ ꯂꯩꯇꯦ: ꯄꯤꯒꯗꯕ ꯇꯦꯛꯁ ꯄꯤꯒꯗꯕꯅꯤ꯫ ꯀꯁ꯭ꯇꯃꯔꯒꯤꯗꯃꯛ, ꯗꯦꯕꯤꯠ ꯅꯣꯇꯇ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯁꯤ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯒꯤ ꯇꯥꯡ ꯂꯩꯕ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯏꯌꯔ ꯂꯣꯏꯔꯕ ꯃꯇꯨꯡꯒꯤ 30 November ꯐꯥꯑꯣꯕ ꯂꯧꯒꯗꯕꯅꯤ (ꯅꯠꯔꯒꯥ ꯑꯦꯅꯨꯌꯦꯜ ꯔꯤꯇꯔꯅꯒꯤ ꯇꯥꯡ, ꯃꯃꯥꯡꯗ ꯂꯥꯀꯄꯗꯤ)꯫ ꯑꯍꯥꯅꯕ ꯏꯟꯚꯣꯏꯁꯀꯤ ꯆꯍꯤꯅ ꯃꯁꯤ ꯂꯦꯞꯄꯤꯗꯦ꯫
ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯑꯃꯒꯤꯗꯃꯛ ꯀꯁ꯭ꯇꯃꯔꯅ ꯀꯔꯤ ꯇꯧꯒꯗꯒꯦ
ꯁꯞꯂꯥꯏꯌꯔꯅ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯄꯤꯔꯀꯄꯗ, ꯏꯟꯚꯣꯏꯁ ꯑꯗꯨꯒꯤ ꯀꯁ꯭ꯇꯃꯔꯒꯤ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯇꯇ ꯂꯩꯕ ꯇꯦꯛꯁ ꯃꯇꯨꯡ ꯏꯟꯅ ꯍꯟꯊꯔꯀꯏ꯫ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯑꯁꯤ ꯀꯁ꯭ꯇꯃꯔꯒꯤ GSTR-2B ꯗ ꯎꯠꯂꯛꯏ, ꯑꯃꯁꯨꯡ ꯃꯈꯣꯌꯒꯤ ꯂꯩꯔꯤꯕ ꯀ꯭ꯔꯦꯗꯤꯠ ꯍꯟꯊꯔꯀꯏ꯫ ꯀꯁ꯭ꯇꯃꯔꯅ GST ꯄꯣꯔꯇꯦꯂꯒꯤ Invoice Management System (IMS) ꯗ ꯃꯁꯤ ꯎꯕ ꯑꯃꯁꯨꯡ ꯊꯕꯛ ꯇꯧꯕ ꯌꯥꯏ꯫ ꯀꯁ꯭ꯇꯃꯔꯅ ꯃꯐꯝ ꯑꯗꯨꯗ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯑꯁꯤ ꯔꯤꯖꯦꯛꯠ ꯇꯧꯔꯕꯗꯤ, ꯃꯁꯤꯅ ꯁꯞꯂꯥꯏꯌꯔꯒꯤ ꯇꯦꯛꯁ ꯍꯟꯊꯍꯜꯂꯣꯏ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯄꯤꯗ꯭ꯔꯤꯉꯩꯗ ꯀꯁ꯭ꯇꯃꯔꯒ ꯋꯥꯔꯤ ꯁꯥꯅꯕꯤꯌꯨ꯫
ꯑꯔꯣꯏꯕ ꯇꯥꯡ ꯃꯃꯥꯡꯒꯤ ꯆꯦꯀꯂꯤꯁ꯭ꯠ
- October ꯐꯥꯑꯣꯕ ꯍꯟꯅꯒꯤ ꯆꯍꯤꯒꯤ ꯍꯟꯊꯕ, ꯔꯦꯇꯀꯤ ꯌꯥꯅꯤꯡꯗꯕ ꯑꯃꯁꯨꯡ ꯋꯥꯠꯄꯁꯤꯡꯒꯤ ꯂꯤꯁ꯭ꯠ ꯁꯦꯝꯕꯤꯌꯨ꯫
- ꯅꯣꯠꯁꯤꯡ ꯄꯤꯌꯨ ꯑꯃꯁꯨꯡ ꯀꯁ꯭ꯇꯃꯔꯁꯤꯡꯗ ꯅꯝꯕꯔꯁꯤꯡ ꯍꯥꯌꯕꯤꯌꯨ꯫
- ꯅꯣꯠ ꯈꯨꯗꯤꯡꯃꯛ ꯗꯦꯗꯂꯥꯏꯟ ꯃꯃꯥꯡꯗ ꯔꯤꯇꯔꯟ ꯑꯃꯗ ꯆꯪꯕꯔꯥ ꯁꯣꯏꯗꯅ ꯌꯦꯡꯕꯤꯌꯨ꯫
- ꯁꯦꯠꯜ ꯇꯧꯔꯕ ꯃꯇꯨꯡꯗ ꯃꯦꯀꯔꯗ ꯁ꯭ꯇꯦꯇꯁ ꯑꯦꯀꯥꯎꯟꯇꯇ ꯑꯦꯗꯖꯁ꯭ꯠ ꯇꯧꯔꯦ ꯅꯠꯔꯒꯥ ꯁꯦꯜ ꯍꯟꯗꯣꯛꯂꯦ ꯊꯝꯕꯤꯌꯨ꯫